Put Mariana Martins and Marcelo Blecher – 03/04/2020
They were published in the Official Gazette of the Union (“DOU”) this Friday (04/03/2020) (i) Ordinance 139/2020, which determines the postponement of the deadline for collection of PIS/COFINS and employer social security contribution (CPP) incidents on companies' billing and payroll in the competencies of March and April 2020; and (ii) Normative Instruction RFB 1932/2020, which determines the postponement of deadlines for submission of DCTF and EFD-Contributions for April, May and June of the current year.
Regarding the postponement of the deadlines for collecting PIS/COFINS and CPP, Ordinance MF 139/2020 determines that the due dates for contributions relating to the aforementioned competences are extended for July and September of this year, respectively.
As for the compliance with ancillary obligations, IN/RFB 1.932/2020 determined that the delivery of the DCTF and EFD-Contributions for the period included between April and June is extended to the month of july. In this step, the DCTFs originally scheduled to be transmitted by the 15th (fifteenth) business day of the months of April, May and June 2020 must be transmitted by the day 21/07/2020 and the EFDs-Contributions originally scheduled to be transmitted by the 10th (tenth) business day of the months of April, May and June 2020 must be transmitted by 14/07/2020.
Finally, it is important to highlight that, to date, the Federal Government, as well as the RFB, have not yet expressed their views regarding the postponement of the deadlines for collection of other federal taxes, such as, for example IRPJ, CSLL, IPI and II, nor about the withheld taxes and CPRB, which in our view are excluded from the postponement brought by the regulations in question. There was also no statement regarding the self-applicability of Ordinance MF 12/2012 – which remains in force – to postpone the due date for these other taxes.
Our tax team is aware of the measures that have been announced by the Federal, State and Municipal Governments, and remains available to clarify any doubts regarding the matter.